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MONETTE v. COMMISSIONER OF INTERNAL REVENUE

No. 10839.

374 F.2d 116 (1967)

Valmore H. MONETTE and Nannie B. Monette, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 2, 1967.

Attorney(s) appearing for the Case

James R. Harper, Atlanta, Ga. (Frank M. Eldridge, Atlanta, Ga., and A. E. S. Stephens, Smithfield, Va., and Johnson, Harper, Daniel & Ward, Atlanta, Ga., on brief), for petitioners.

Marco S. Sonnenschein, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attorneys, Department of Justice, on brief), for respondent.

Before HAYNSWORTH, Chief Judge, and J. SPENCER BELL and WINTER, Circuit Judges.

PER CURIAM:

The individual taxpayers and a number of controlled corporations prevailed in the Tax Court on a number of issues, but the Tax Court sustained the Commissioner's disallowance of farm losses as deductions on the income tax return of the individual taxpayer and his wife.1

Here, in spite of consistent and very substantial losses of the farm and the relatively small gross receipts it produced, it is contended that the farm...

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